How to get an ITIN for non-residents: complete 2026 guide

Written by  Ines Zemelman, founder and President at TFX

Last updated Jul 16, 2026

An ITIN is a 9-digit tax processing number issued by the IRS to individuals who have a US tax filing or payment obligation but are not eligible for a Social Security Number.

The IRS issues ITINs through Form W-7. Processing typically takes about seven weeks, but applicants should allow 9–11 weeks during peak filing season or when applying from outside the United States. Longer delays are possible.

An ITIN does not authorize employment, grant immigration status, or qualify the holder for Social Security benefits – it exists solely for federal tax purposes.

Non-residents commonly need an ITIN for non-resident tax obligations in the following situations:

• Earning rental income from US real estate reported on Schedule E of Form 1040-NR
• Receiving US-source dividends, certain interest, or other income subject to nonresident withholding. Capital gains from securities are generally not taxable to a nonresident alien who is present in the US for fewer than 183 days, unless the gains are effectively connected with a US trade or business or another exception applies.
• Claiming reduced withholding rates under a US tax treaty
• A nonresident spouse may obtain an ITIN when the couple makes a valid election to file jointly, when another allowable federal tax benefit requires the spouse’s TIN, or when the spouse must file a separate US return.
• Owning a US LLC or other business entity that triggers US filing requirements
• Receiving a taxable scholarship or fellowship as a foreign student at a US institution

An ITIN number for non-resident filers begins with the digit 9 and follows the same XXX-XX-XXXX format as a Social Security Number.

For a broader overview of who uses ITINs and how they differ from other taxpayer identification numbers, see the TFX guide to ITINs and US tax filing obligations for non-eligible individuals.

Who qualifies for an ITIN as a non-resident alien?

A non-resident alien qualifies for an ITIN if they have a US tax filing or withholding requirement but are ineligible for an SSN. The IRS does not issue ITINs for convenience – there must be a documented federal tax purpose before the agency will process the application.

The following categories of non-residents are eligible for an ITIN for non-resident alien status:

1. Foreign nationals with US rental income. A non-resident with US rental income may need to file Form 1040-NR depending on how the income is taxed, including when making a valid election to treat rental income as effectively connected income or when otherwise required to file.
2. Non-resident spouses filing jointly. A US citizen or resident alien who elects to file jointly with a non-resident spouse under IRC §6013(g) or, where applicable, IRC §6013(h), must obtain an ITIN for the spouse unless the spouse is eligible for an SSN.
3. Treaty benefit claimants. Non-residents from treaty countries may need an ITIN when filing Form 1040-NR to claim treaty benefits or request a refund. In many cases, reduced withholding can instead be claimed directly with the payer by providing a valid Form W-8BEN if the applicable requirements are met.
4. Foreign students or exchange visitors who are required to file a US return and are not eligible for an SSN may need an ITIN. Those eligible for an SSN must obtain an SSN instead.
5. Non-resident business owners. Foreign nationals who own a US LLC or other business entity may need an ITIN if they have a US individual tax filing obligation and are not eligible for an SSN.
6. Foreign sellers of US real estate. Foreign sellers subject to FIRPTA withholding generally need a taxpayer identification number – typically an ITIN if they are not eligible for an SSN – to file Form 1040-NR and claim any refund of excess withholding.
7. Non-resident dependents. Certain qualifying dependents who are not eligible for an SSN may need an ITIN. The dependent must satisfy the applicable relationship, residency and support tests and must be claimed for an allowable federal tax benefit.
8. Foreign individuals with effectively connected income. Non-residents who earn income effectively connected with a US trade or business must file Form 1040-NR and need an ITIN.
9. Non-residents claiming withholding refunds. Anyone who had US tax withheld on Form 1042-S income and wants to file for a refund must have an ITIN.

For information on how the IRS determines whether a foreign national is a resident or non-resident for tax purposes, see the TFX guide to US taxes for foreign nationals and the substantial presence test.

For a full overview of non-resident tax return filing requirements, see the TFX non-resident tax guide.

ITIN vs SSN: Key differences for non-residents

Unlike an SSN, an ITIN does not authorize work in the US or entitle the holder to Social Security benefits. The two numbers serve fundamentally different purposes, and confusing them can lead to filing errors and rejected applications.

Under the One Big Beautiful Bill Act (P.L. 119-21), enacted in 2025, several new or expanded tax deductions and credits require a valid Social Security number to qualify. The exact eligibility rules depend on the specific deduction or credit.

Depending on the worker’s circumstances, an individual using an ITIN may not qualify for benefits available to an otherwise eligible SSN holder.

For a detailed breakdown of how this disparity affects non-resident workers, see the TFX analysis of OBBBA tax benefit disparities between ITIN and SSN holders.

Step-by-step: How to apply for an ITIN as a non-resident

To get an ITIN as a non-resident, you must submit Form W-7 along with a completed US tax return – or a qualifying exception document – and original identity documents.

The process is the same whether you apply from inside or outside the United States, though the submission method and document handling differ.

The following 7 steps explain how to get an ITIN number for non-resident filers for the 2025 tax year filed in 2026:

1. Determine eligibility. Confirm that you have a US tax filing or withholding requirement and that you are not eligible for an SSN. If you are eligible for an SSN, you must apply for one instead.
2. Complete Form W-7. Fill out the IRS Application for IRS Individual Taxpayer Identification Number using your legal name exactly as it appears on your passport or identity documents. Select the appropriate reason code (a through h) on line 1.
3. Gather required documents. Collect original identity and foreign status documents – or certified copies from the issuing agency. A valid foreign passport is the only single document that satisfies both requirements.
4. Choose your application method. Decide whether to mail your application to IRS Austin, visit an IRS Taxpayer Assistance Center in person, or use a Certifying Acceptance Agent. Non-residents abroad typically use mail or a CAA.
5. Submit the application. Mail Form W-7, your completed tax return, and supporting documents to the IRS ITIN Operation in Austin, TX – or submit through your chosen method.
6. Track your status. After 7 weeks, call the IRS at 267-941-1000 from outside the US to check your application status.
7. Receive your ITIN by mail. The IRS sends a CP565 notice with your assigned ITIN. Allow additional time for international mail delivery.

Form W-7: How to complete the ITIN application

Form W-7 is a single-page application, but specific fields require attention to avoid rejection.

Most applicants select the reason code that matches their filing situation – for example, non-resident aliens filing a US federal tax return generally use reason (b), while treaty-only applicants may qualify under reason (a).

The 8 reason codes on Form W-7 line 1 are:

• (a) Non-resident alien required to get an ITIN to claim tax treaty benefit
• (b) Non-resident alien filing a US federal tax return
• (c) US resident alien (based on days present) filing a US federal tax return
• (d) Dependent of US citizen/resident alien
• (e) Spouse of US citizen/resident alien
• (f) Non-resident alien student, professor, or researcher
• (g) Dependent/spouse of a non-resident alien holding a US visa
• (h) Other

On Form W-7, select the appropriate reason code at the top of the form and complete the mailing and foreign address fields as instructed on the current IRS form. Provide the foreign address when required by the Form W-7 instructions.

If you also use a US mailing address, complete both fields as applicable. Enter your name exactly as it appears on your passport, and ensure the name on your tax return matches.

For the complete line-by-line Form W-7 instructions, see the TFX guide to the Form W-7 ITIN application for expats.

Required documents for non-resident ITIN applications

The IRS accepts the identity and foreign-status documents listed in the current Form W-7 Instructions, but a valid foreign passport is the only single document that satisfies both identity and foreign status requirements.

Every other document proves only one of the two requirements, meaning you would need at least two documents from the IRS-approved list if you do not submit a passport.

The IRS-accepted documents under the current Form W-7 Instructions include:

• Valid foreign passport (satisfies both identity and foreign status)
• National identification card showing photo, name, address, date of birth, and expiration
• US or foreign driver’s license
• US state identification card
• Foreign voter registration card
• US military identification card
• Foreign military identification card
• US Citizenship and Immigration Services photo identification
• Visa issued by the US Department of State
• Civil birth certificate
• Foreign medical records (for dependents under age 6)
• Foreign school records (for dependents under age 18)
• US or foreign school records (for students)

The IRS requires original documents or certified copies from the issuing government agency. Notarized copies are not accepted – the certification must come from the government entity that issued the document, not from a private notary.

Three ways to submit your ITIN application

Using a Certifying Acceptance Agent allows many applicants to avoid mailing original identity documents because the CAA can certify eligible documents for the IRS.

Each submission method has trade-offs in convenience, document risk, and processing speed.

To mail your application, send Form W-7, your completed tax return, and supporting documents to: Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. For private courier services such as FedEx or UPS, use the street address: Internal Revenue Service, ITIN Operation, 3651 S. Interregional Hwy 35, Austin, TX 78741-0000.

There is currently no way to fully complete the ITIN number application for non-resident alien filers online. Form W-7 must be submitted by mail, in person, or through a CAA. The IRS accepts the form only on paper, not electronically.

For background on the differences between an ITIN and an IRS-assigned IRSN, and why the IRSN is not a substitute for proper identification, see the TFX article on IRSN – what it is, who needs it, and who should avoid it.

ITIN for specific non-resident scenarios

Different non-resident situations trigger different filing requirements, and the ITIN application process varies depending on which forms and schedules are involved. One of the most common scenarios TFX handles is a non-resident spouse who needs an ITIN to file jointly with a US citizen – a move that can save thousands in federal tax.

Non-resident spouse of a US citizen (MFJ election)

A US citizen married to a non-resident alien can elect to file jointly under IRC Sec. 6013(g) or, where applicable, IRC Sec. 6013(h). This election treats the non-resident spouse as a US resident for income tax purposes and requires the spouse to have an ITIN.

The joint return is filed on Form 1040, and both spouses report worldwide income. For the 2025 tax year, the married filing jointly standard deduction is $31,500 – roughly double the $15,750 single or married filing separately deduction. Couples should weigh that deduction benefit against the requirement to report the non-resident spouse’s worldwide income.

For details on whether to include a non-resident spouse on your return, see including your foreign spouse’s income on your US expat tax return.

Non-resident business owner with a US LLC

An ITIN for a non-resident business owner is separate from the EIN assigned to the LLC itself. A foreign-owned US single-member LLC treated as a disregarded entity may be required to file a pro forma Form 1120 with Form 5472 under the IRS reporting rules. If the LLC generates effectively connected income, the owner may also need to file Form 1040-NR under their personal ITIN.

For a step-by-step guide to forming a US business entity from abroad, see the TFX guide to forming a US LLC as a non-resident.

Foreign investor with US rental or capital gains income

Non-residents who elect to treat rental income as effectively connected income generally report it on Schedule E attached to Form 1040-NR. Without that election, different withholding and reporting rules may apply. Those who sell US real property face FIRPTA withholding at 15% of the gross sale price at closing, collected on Form 8288.

Foreign sellers subject to FIRPTA withholding generally need a taxpayer identification number – typically an ITIN if they are not eligible for an SSN – to file Form 1040-NR and recover any excess withholding.

For information on the ITIN application for non-citizen spouses specifically, see the TFX guide to ITINs for non-citizen spouses.

Non-resident remote worker with US-source income

A non-resident performing services from outside the US generally does not have US-source earned income. However, if the work is performed while physically present in the US, or if the income is effectively connected with a US trade or business, the non-resident must file Form 1040-NR. An ITIN is needed for filing unless the individual already has an SSN.

ITIN for non-resident investors: capital gains and rental income

Some treaty claims require a US TIN, but many nonresidents can claim reduced withholding on Form W-8BEN using a foreign TIN. An ITIN is generally needed when filing Form 1040-NR to claim a refund or when the applicable treaty or withholding rules specifically require a US TIN.

TFX client scenario

A non-resident sells a US condo for $500,000 with an adjusted basis of $400,000. FIRPTA withholding at 15% of the gross sale price equals $75,000. The actual federal tax is based on the taxpayer’s taxable gain and applicable tax rules, so it is often substantially lower than the FIRPTA withholding amount, which may result in a refund after filing Form 1040-NR.

To claim a refund, you generally must file Form 1040-NR using an ITIN (or apply for one by submitting Form W-7 with the return). Refund claims must also be filed within the applicable statute of limitations.

For more on how FIRPTA withholding works and when non-residents owe US capital gains tax, see the TFX guide to capital gains tax for non-residents in the US.

For background on the IRS enforcement focus in this area, see the TFX coverage of IRS compliance campaigns targeting non-resident aliens with US real property.

ITIN processing time: How long does it take in 2026?

The IRS typically processes ITIN applications in about seven weeks, but during peak tax season – January through April – or when filing from abroad, processing can take 9–11 weeks or longer.

Several factors affect how to get an ITIN number for non-resident applicants – and how quickly the IRS processes the application:

• Peak season (January through April). The IRS receives the highest volume of ITIN applications during the standard filing season. Processing times can extend well beyond the standard seven weeks during this period.
• Completeness of the application. Missing fields on Form W-7, unsigned tax returns, or incomplete documentation cause the IRS to issue a rejection or request for additional information – adding weeks or months to the timeline.
• Application method. CAA submissions typically arrive at the IRS with pre-verified documents, which can reduce back-and-forth. Mail submissions with original documents may take longer if the IRS needs to verify authenticity.
• International mailing time. Applicants outside the US should add 2–4 weeks for outbound and return mail delivery, depending on the destination country.
• Processing conditions. Processing times can vary based on application volume, seasonal demand, and IRS processing conditions.

Tax treaty benefits for non-residents with an ITIN

Knowing how to get an ITIN number for non-resident alien treaty claimants matters. Treaty benefits can reduce withholding on dividends, interest, royalties, and certain other income categories to rates as low as 0%, depending on the treaty. If the appropriate treaty documentation is not provided, US-source income may be subject to the statutory 30% withholding rate where applicable.

Many treaty benefits can be claimed at the time of payment by providing the appropriate IRS withholding form when eligible. Non-residents from treaty countries – including the UK, Germany, India, China, Canada, and Japan – can also claim reduced rates by filing Form 1040-NR with the appropriate treaty disclosure.

If excess tax is withheld, the taxpayer may claim a refund on Form 1040-NR – an ITIN is generally required to file that return unless the taxpayer is eligible for an SSN.

For details on Form 1042-S reporting and what to do when US-source income has been overwithheld, see the TFX guide to Form 1042-S and withholding obligations for non-US citizens.

Common ITIN rejection reasons and how to avoid them

The most common reason the IRS rejects ITIN applications is that supporting documents are not properly certified or do not match the name on Form W-7. Rejections force applicants to start the process over, adding months to an already lengthy timeline.

The following 7 rejection reasons account for the majority of failed applications:

1. Missing or unsigned tax return. Form W-7 must be submitted with a completed US tax return unless a qualifying exception applies. Submitting the W-7 without the return – or submitting an unsigned return – results in automatic rejection.
2. Documents not properly certified. The IRS accepts only original documents or copies certified by the issuing government agency. Notarized copies, photocopies, and copies certified by a private notary are not accepted.
3. Incorrect reason code on Form W-7. Selecting the wrong reason code on line 1 creates a mismatch between the stated purpose and the tax return, triggering rejection. Double-check that the code matches your filing situation.
4. Name mismatch between documents. The name on Form W-7 must match the name on your passport and other supporting documents exactly. Differences in transliteration, middle names, or name order cause rejections.
5. Expired passport submitted. If you use a passport as your identity document, it must be valid and unexpired. Applicants who do not use a passport must provide the required combination of current IRS-approved identity and foreign-status documents.
6. Missing foreign address. Most applicants must provide a foreign address unless they qualify for one of the exceptions described in the current Form W-7 instructions.
7. Incomplete Form W-7 fields. Blank fields – particularly the reason for applying, the applicant’s foreign tax ID number, or the US entry date – can cause processing delays or outright rejection.

Need an ITIN? We handle Form W-7 and document authentication for non-residents worldwide.

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ITIN expiration and renewal for non-residents

An expired ITIN will cause your tax return to be processed without certain credits and deductions – renew using Form W-7 with the box checked for renewal.

Do not rely on receiving an IRS reminder before an ITIN expires. Although the IRS has issued renewal notices in some cases, taxpayers remain responsible for determining whether renewal is required before filing.

ITINs expire under two rules:

• Non-use rule. An ITIN expires on December 31 after it has not been used on a federal tax return for three consecutive tax years. For example, an ITIN last used on a 2021 federal return expired on December 31, 2024.
• Middle-digit expiration. Certain older ITINs assigned with middle digits 70–88 – and some older ITINs with middle digits 90, 91, 92, and 94–99 – expired under the IRS renewal program. Today, the primary ongoing expiration rule is that an ITIN expires after it has not been used on a federal tax return for three consecutive tax years.

The following steps cover ITIN renewal:

• Submit Form W-7 with the “Renewal” box checked at the top of the form
• Attach a completed federal tax return if you are also filing for the year – or submit the renewal separately if you are only renewing
• Include the same identity and foreign status documents required for an initial ITIN application
• Mail the renewal package to the same IRS ITIN Operation address in Austin, TX

Renewal does not require a new tax return attachment if you are renewing outside of a filing obligation. Processing takes approximately 7 weeks under standard conditions, or 9–11 weeks during peak season and for applications from abroad.

For detailed renewal steps and how to check your ITIN status by middle digits, see the TFX ITIN renewal guide for US expats.

Dependent and spouse ITIN applications for non-residents

A non-resident spouse or dependent generally must have a valid ITIN or SSN when required for the applicable tax benefit. Without the required taxpayer identification number, the IRS may disallow the related filing status, dependency claim, or credit, depending on the circumstances.

US citizens or resident aliens who file jointly with a non-resident spouse or claim non-resident dependents should obtain an ITIN for each person listed on the return before filing.

For dependent ITIN applications, the documentation requirements differ from adult applications in important ways:

• For certain dependents under age six, foreign medical records may be accepted as part of the required documentation. Follow the current IRS document requirements, as additional identity documentation may still be required unless a valid passport is provided
• Children under age 18 may use foreign school records as an identity document
• Provide any relationship documentation required under the current Form W-7 instructions for your specific filing situation
• The parent or legal guardian signs Form W-7 on behalf of minor dependents
• Certifying Acceptance Agents can certify only the documents they are authorized to certify under current IRS rules. Other required supporting documents must be submitted in the form required by the current Form W-7 instructions

Based on a common TFX client scenario: a US citizen living in Germany files a joint return with a non-resident spouse and claims two non-resident children. The household needs three ITINs – one for the spouse and one for each child. Each requires a separate Form W-7 attached to the front of the tax return.

For background on the green card process and tax filing requirements when sponsoring a non-resident spouse, see the TFX guide to obtaining a green card for a non-resident spouse of a US citizen.

Cost breakdown: ITIN application fees and timelines

The IRS charges no fee to process Form W-7, but most non-residents pay $150–$350 to a Certifying Acceptance Agent for document authentication and application preparation.

The total cost depends on how you submit the application and whether you need tax return preparation as part of the process.

The typical costs for a non-resident ITIN application break down as follows:

• IRS application fee: $0. The IRS does not charge a fee to process Form W-7.
• CAA service fee: $150–$350 depending on the provider, location, and complexity of the application. CAAs located outside the US may charge higher fees.
• Tax return preparation: $250–$800+ depending on complexity. A Form 1040-NR with Schedule E rental income is more involved than a basic return with only treaty-exempt income.
• Document courier costs: $30–$80 for international express mail if mailing directly to the IRS. Trackable services such as FedEx or UPS are recommended.
• Document certification fees: Vary by country. Some foreign government agencies charge fees to certify copies of passports and birth certificates.

TFX includes ITIN preparation as part of broader non-resident tax filing packages, combining the Form W-7 application, tax return preparation, and document review into a single engagement.

State tax implications for non-residents with an ITIN

State filing requirements vary. Some states require non-residents with state-source income to file even when no federal return is required, depending on that state’s filing thresholds and tax rules.

The same ITIN for non-US residents that works for federal filing is generally accepted by state tax agencies, though processing timelines may differ.

The following 5 states have notable non-resident filing requirements:

• California. Non-residents must file Form 540NR if they earn California-source income above the filing threshold. California uses graduated income tax rates, with an additional Mental Health Services Tax applying to certain high-income taxpayers. Refer to the current California Franchise Tax Board rates for tax year 2025.
• New York. Non-residents file Form IT-203 for New York-source income. Rental income from New York property, income from a New York business, or wages for work performed in New York all trigger a filing requirement.
• New Jersey. Non-residents earning New Jersey-source income file Form NJ-1040NR. New Jersey accepts ITINs for non-resident filings.
• Illinois. Non-residents with Illinois-source income file Form IL-1040 and Schedule NR. Illinois currently imposes a flat individual income tax rate of 4.95% for tax year 2025. Refer to current Illinois Department of Revenue guidance for the applicable year’s rate.
• Massachusetts. Non-residents earning Massachusetts-source income file Form 1-NR/PY. Massachusetts taxes different categories of income at different rates. Refer to the current Massachusetts Department of Revenue guidance for tax year 2025 when determining the applicable rate.

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